Property Transaction Documents Checklist

Every document, tax, and clearance you'll typically need when buying or selling residential property in the Philippines — from Deed of Sale through BIR to title transfer at the Registry of Deeds. Tick items as you collect / complete them; progress is saved in your browser.

This is a general guide, not legal advice.

Requirements vary by LGU, BIR RDO, and the nature of the property. Always confirm with a licensed real estate broker, lawyer, or the receiving government office before filing.

The transaction in 7 steps

Seller docs
Deed of Sale
BIR taxes
CAR / eCAR
Transfer Tax
Title transfer
New Tax Dec

Typical end-to-end duration: 6 – 12 weeks, with BIR CAR processing and Registry of Deeds title issuance being the longest steps.

Pre-sale documents from the Seller

Before signing anything, verify the seller actually has clean title and that the property has no outstanding liens, taxes, or disputes.

Original TCT / CCT (Transfer Certificate of Title or Condominium Certificate of Title). Request a Certified True Copy from the Registry of Deeds to verify authenticity and check for annotations (liens, mortgages, adverse claims).
Tax Declarations for the land and improvements (separate for each). Issued by the City / Municipal Assessor's Office.
Latest Real Property Tax receipts plus a Real Property Tax Clearance from the City / Municipal Treasurer — proof there are no unpaid RPT.
HOA / Condo Corporation clearance (for subdivisions & condos) — confirms there are no unpaid association dues.
Certificate of Non-Tenancy (if the property has no tenant) or a proper lease contract if a tenant is in place.
Utility bill clearances — Meralco, water concessionaire, internet, etc. — so no arrears transfer to the new owner.
Approved Subdivision Plan (for subdivision lots) or Master Deed with Declaration of Restrictions (for condos).
Special Power of Attorney (only if the seller is represented by someone else — e.g. overseas seller). Must be consularized if executed abroad.

Deed of Absolute Sale (DOAS)

The notarized contract that actually transfers ownership. Everything downstream flows from this document, so get it right.

Drafted Deed of Absolute Sale — typically prepared by a lawyer. Contains full legal descriptions of the property and the parties, the selling price, and the manner of payment.
Valid government IDs of both parties (at least 2 each: passport, driver's license, UMID, PRC, etc.). Photocopies plus originals for notarization.
TIN (Tax Identification Number) of both parties. Required by BIR later — include it on the DOAS and in the BIR forms.
Proof of civil status — Marriage Certificate (if married; spouse must consent) or CENOMAR (if single).
Notarization — have the DOAS notarized, ideally within the city / municipality where the property is located. Both parties must appear personally (or via a notarized SPA).
Acknowledgment Receipt for the full price. BIR often looks for this when assessing taxes.

BIR taxes — CGT & DST

Pay these within 30 days of the DOAS date. Late payment incurs surcharges and interest.

BIR Form 1706 — Capital Gains Tax (CGT): 6% of the higher of (a) selling price or (b) BIR zonal value or (c) fair market value per Tax Declaration. File & pay at an Authorized Agent Bank (AAB) of the RDO where the property is located.
BIR Form 2000-OT — Documentary Stamp Tax (DST): 1.5% of the same base used for CGT. Usually paid at the same time as CGT.
BIR zonal valuation printout for the exact location. Ask the RDO or check the BIR zonal value pages on this site to estimate.
Notarized DOAS — 1 original and at least 2 photocopies.
Certified True Copies of the TCT/CCT and both Tax Declarations (from the Assessor's Office).
Official Receipts (ORs) for CGT & DST payment from the AAB. Keep these — the BIR returns them annotated when the CAR is released.
Photocopies of IDs and TINs of both parties.

CAR / eCAR — Certificate Authorizing Registration

The BIR's clearance that the proper taxes have been paid. The Registry of Deeds won't transfer the title without this.

ONETT Checklist submission — file the complete documentary requirements at the ONETT (One-Time Transactions) counter of the BIR RDO where the property is located.
Wait for processing (~5–15 working days). You'll be issued a claim stub; return on the scheduled release date.
Claim the CAR / eCAR plus the annotated DOAS and annotated ORs. Check all copies for correctness (names, TINs, property details) before leaving the RDO.

Transfer Tax at the City / Municipal Treasurer

A local tax on the transfer, separate from the BIR taxes. Rate varies by LGU.

Fill the LGU's Transfer Tax form. Typical rate is 0.5% – 0.75% of the higher of selling price or zonal value — exact rate depends on the city / municipality.
Supporting documents — DOAS, CAR, photocopies of IDs, and the BIR ORs.
Official Receipt for the Transfer Tax payment.

Registry of Deeds — new TCT in your name

Submit everything and the RD will cancel the seller's title and issue a new one to the buyer.

Original DOAS (annotated by BIR) + 2 photocopies.
Original CAR / eCAR (annotated) + photocopies.
Owner's Duplicate Copy of the TCT / CCT (the original physical title held by the seller). The RD surrenders this in exchange for a new title.
Current Tax Declaration(s) — certified true copies.
OR for Transfer Tax from the LGU.
Pay the Registration Fee (approximately 0.25% of the selling price plus small fixed fees). Get the OR.
Claim the new TCT / CCT in the buyer's name (~2–4 weeks after filing, depending on the RD).

City / Municipal Assessor — new Tax Declaration

Last step. With the new title in hand, update the Assessor's records so next year's real property tax is billed to the new owner.

Submit an application for new Tax Declaration to the City / Municipal Assessor.
Supporting documents — new TCT/CCT, DOAS, CAR, old Tax Declarations, Transfer Tax OR, Registration OR.
Receive the new Tax Declaration in the buyer's name, ready for the next RPT cycle.

Barangay-level items (case-by-case)

Not always required for title transfer, but often requested by LGUs, banks, or buyers during due diligence.

Barangay Clearance / Certificate of No Objection — some LGUs require this as part of transfer; often needed when the property is used for business or has prior boundary disputes.
Barangay Certificate of Non-Tenancy — confirms no tenant-farmer claims (relevant for agricultural or formerly agricultural land).
Barangay Certificate of Residency — sometimes requested when proving the seller's address at the time of sale.

Related tools on Filipino Rentals

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